Forensic Accounting and Financial Statement Fraud, Volume II
Language: English
Accounting Business & Economics Financial antifraud policies and practices challenges of forensic accounting codes of professional conduct corporate governance digital forensics emerging issues in forensic accounting expert witnessing financial statement fraud forensic accounting fraud and non- fraud forensic accounting services fraud examination litigation consulting professional standards skill sets of forensic accountants
Publisher: Business Expert Press
Published: Apr 3, 2019
Description:
Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting. Forensic accountants perform both fraud and non-fraud services. The American Institute of Certified Public Accountants (AICPA) released its proposed new standards for its members who perform investigation and litigation forensic accounting services in December 2018. This second volume addresses fraud and non-fraud forensic accounting practice and performance. The author discusses forensic accounting roles and processes; forensic accounting techniques roles and responsibilities of corporate gatekeepers, including forensic accountants in creating a corporate culture of integrity and competency in preventing and discovering financial statement fraud. Also presented are challenges and opportunities in forensic accounting, and emerging issues in fraud investigation.